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2022-08-31 10313839 1 2022-08-31 10313839 1 2021-09-01 2022-08-31 10313839 frs-core:LeasedAssets 2021-09-01 2022-08-31 10313839 frs-core:OwnedAssets 2021-09-01 2022-08-31 10313839 frs-core:CurrencyRisk 2021-09-01 2022-08-31 10313839 frs-core:MarketRisk 2021-09-01 2022-08-31 10313839 frs-core:InterestRateRisk 2021-09-01 2022-08-31 10313839 frs-core:DeferredTaxation 2021-09-01 2022-08-31 10313839 frs-core:DeferredTaxation 2021-08-31 10313839 frs-core:DeferredTaxation 2022-08-31 10313839 frs-core:OtherProvisionsContingentLiabilities 2021-09-01 2022-08-31 10313839 frs-core:OtherProvisionsContingentLiabilities 2021-08-31 10313839 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 10313839 frs-core:ProvisionsDeferredTax 2022-08-31 10313839 frs-core:OtherDeferredTax 2022-08-31 10313839 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-08-31 10313839 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-08-31 10313839 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 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dpl-frs:DistributionCosts dpl-frs:Item2 2021-09-01 2022-08-31 10313839 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-09-01 2022-08-31 10313839 dpl-frs:Item3 2021-09-01 2022-08-31 10313839 dpl-frs:Item3 2021-08-31 10313839 dpl-frs:Item3 2022-08-31 10313839 dpl-frs:CostSales dpl-frs:Item3 2021-09-01 2022-08-31 10313839 dpl-frs:CostSales dpl-frs:Item3 2021-08-31 10313839 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 10313839 dpl-frs:DistributionCosts dpl-frs:Item3 2021-09-01 2022-08-31 10313839 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-09-01 2022-08-31 10313839 dpl-frs:Item4 2021-09-01 2022-08-31 10313839 dpl-frs:Item4 2021-08-31 10313839 dpl-frs:Item4 2022-08-31 10313839 dpl-frs:CostSales dpl-frs:Item4 2021-09-01 2022-08-31 10313839 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 10313839 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 10313839 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 10313839 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 10313839 dpl-frs:Item5 2021-09-01 2022-08-31 10313839 dpl-frs:Item5 2021-08-31 10313839 dpl-frs:Item5 2022-08-31 10313839 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 10313839 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 10313839 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 10313839 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 10313839 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-01 2022-08-31 10313839 dpl-frs:Item6 2021-09-01 2022-08-31 10313839 dpl-frs:Item6 2021-08-31 10313839 dpl-frs:Item6 2022-08-31 10313839 dpl-frs:CostSales dpl-frs:Item6 2021-09-01 2022-08-31 10313839 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 10313839 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 10313839 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 10313839 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 10313839 dpl-frs:Item7 2021-09-01 2022-08-31 10313839 dpl-frs:Item7 2021-08-31 10313839 dpl-frs:Item7 2022-08-31 10313839 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 10313839 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 10313839 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 10313839 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 10313839 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 10313839 dpl-frs:Item8 2021-09-01 2022-08-31 10313839 dpl-frs:Item8 2021-08-31 10313839 dpl-frs:Item8 2022-08-31 10313839 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 10313839 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 10313839 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 10313839 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 10313839 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 10313839 dpl-frs:Item9 2021-09-01 2022-08-31 10313839 dpl-frs:Item9 2021-08-31 10313839 dpl-frs:Item9 2022-08-31 10313839 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 10313839 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 10313839 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 10313839 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 10313839 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 10313839 dpl-frs:Item10 2021-09-01 2022-08-31 10313839 dpl-frs:Item10 2021-08-31 10313839 dpl-frs:Item10 2022-08-31 10313839 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 10313839 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 10313839 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 10313839 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 10313839 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 10313839 dpl-frs:Item11 2021-09-01 2022-08-31 10313839 dpl-frs:Item11 2021-08-31 10313839 dpl-frs:Item11 2022-08-31 10313839 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 10313839 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 10313839 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 10313839 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 10313839 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 10313839 dpl-frs:Item12 2021-09-01 2022-08-31 10313839 dpl-frs:Item12 2021-08-31 10313839 dpl-frs:Item12 2022-08-31 10313839 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 10313839 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 10313839 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 10313839 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 10313839 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 10313839 1 2021-09-01 2022-08-31 10313839 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 10313839
Akem Investments UK Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 August 2023
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 10313839
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 5,793 7,241
Investments 6 104,388 104,388
110,181 111,629
CURRENT ASSETS
Debtors 111,533 111,533
Investments 4 4
Cash at bank and in hand 25,566 27,559
137,103 139,096
Creditors: Amounts Falling Due Within One Year (264,045 ) (262,039 )
NET CURRENT ASSETS (LIABILITIES) (126,942 ) (122,943 )
TOTAL ASSETS LESS CURRENT LIABILITIES (16,761 ) (11,314 )
Creditors: Amounts Falling Due After More Than One Year (105,391 ) (105,391 )
NET LIABILITIES (122,152 ) (116,705 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (122,252 ) (116,805 )
SHAREHOLDERS' FUNDS (122,152) (116,705)
Page 1
Page 2
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 August 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Ms Eva Angela Kempher
Director
8 February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Akem Investments UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10313839 . The registered office is 925 Finchley Road , London , NW11 7PE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing Balance Basis
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
1 1
Page 3
Page 4
4. Intangible Assets
Total
£
Cost
As at 1 September 2022 30,251
As at 31 August 2023 30,251
Amortisation
As at 1 September 2022 30,251
As at 31 August 2023 30,251
Net Book Value
As at 31 August 2023 -
As at 1 September 2022 -
5. Tangible Assets
Total
£
Cost
As at 1 September 2022 22,500
As at 31 August 2023 22,500
Depreciation
As at 1 September 2022 15,259
Provided during the period 1,448
As at 31 August 2023 16,707
Net Book Value
As at 31 August 2023 5,793
As at 1 September 2022 7,241
6. Investments
Total
£
Cost
As at 1 September 2022 104,388
As at 31 August 2023 104,388
Provision
As at 1 September 2022 -
As at 31 August 2023 -
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 August 2023 104,388
As at 1 September 2022 104,388
7. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts 105,931 105,931
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5